【摘要】：隨著經(jīng)濟(jì)的迅猛發(fā)展,社會企業(yè)對財務(wù)信息的需求已經(jīng)不是傳統(tǒng)的財務(wù)報告所能滿足的,以第二代網(wǎng)絡(luò)標(biāo)記語言(XML)為基礎(chǔ)、支撐發(fā)展起來的可擴(kuò)展性商業(yè)報告語言(XBRL)給企業(yè)的財務(wù)報告帶來了福音,不僅解決了財務(wù)數(shù)據(jù)交換難、財務(wù)信息分析不易等問題,還給財務(wù)信息鏈條上的各方帶來了更為有效、準(zhǔn)確、實時的數(shù)據(jù),新型技術(shù)給信息使用者帶來了切切實實的好處。 描述性和規(guī)范性研究方法是本文所采用的研究方法,本文通過對可擴(kuò)展商業(yè)報告語言(XBRL)以及基于XBRL技術(shù)的網(wǎng)絡(luò)財務(wù)報告等相關(guān)理論進(jìn)行詳盡闡述的基礎(chǔ)上,提出基于XBRL技術(shù)的網(wǎng)絡(luò)財務(wù)報告在我國應(yīng)用的現(xiàn)狀及其存在問題：如對XBRL認(rèn)識不足；研究與開發(fā)技術(shù)停留在理論層面;XBRL分類體系尚不完善;財務(wù)信息提供方面臨高風(fēng)險：人才儲備匱乏；信息質(zhì)量無保障等。并對存在的問題有針對性的提出了解決對策,包括加大對XBRL的研究和宣傳力度；加強(qiáng)XBRL應(yīng)用程序的研發(fā)；進(jìn)一步完善XBRL分類標(biāo)準(zhǔn)；提高與財務(wù)信息提供方有關(guān)的改善措施；加強(qiáng)XBRL人才的培養(yǎng)和儲備；加強(qiáng)信息安全,提高信息質(zhì)量。 通過對這些問題的提出和解決,期望XBRL在我國的發(fā)展會更加規(guī)范化、標(biāo)準(zhǔn)化,從而更大限度的提升工作效率、節(jié)約社會資源,更好的促進(jìn)經(jīng)濟(jì)的發(fā)展。
[Abstract]:With the rapid development of economy, the demand for financial information in social enterprises is not satisfied by the traditional financial report. It is based on the second generation network markup language (XML). The extensible business report language (XBRL), which supports the development of the enterprise, brings good news to the financial report of the enterprise. It not only solves the problems of the difficult exchange of financial data and the difficulty of financial information analysis, but also brings more efficiency to the parties in the chain of financial information. Accurate, real-time data, new technology has brought real benefits to information users. Descriptive and normative research methods are the research methods used in this paper. Based on the expandable business reporting language (XBRL) and the network financial reporting theory based on XBRL technology, this paper expatiates in detail. This paper puts forward the current situation and existing problems of the application of network financial report based on XBRL technology in our country, such as insufficient understanding of XBRL, research and development technology staying at the theoretical level, imperfect classification system of XBRL, and so on. The financial information supply aspect faces the high risk: the talented person reserve is scarce; the information quality is not guaranteed and so on. Some countermeasures are put forward to solve the problems, including increasing the research and propaganda of XBRL, strengthening the research and development of XBRL application program, further perfecting the classification standard of XBRL, improving the improvement measures related to the financial information provider. Strengthen the training and reserve of XBRL talents, strengthen information security and improve the quality of information. Through putting forward and solving these problems, we hope that the development of XBRL in our country will be more standardized and standardized, so as to improve the working efficiency, save social resources and promote the economic development to a greater extent.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

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本文編號：2286046